106. Penalty for refusing or neglecting to appear before an auditor of accounts etc.
- Any person who, when duly required so to do by any auditor of accounts under Section 54, refuses or neglects to appear before such auditor or to produce any book, deed, accounts, voucher, document of paper or to answer any question or prepare and submit any statement shall be punishable for every such neglect or refusal with fine which may extend to one hundred rupees.
